Kramer Rayson LLP's taxation practice has been an integral part of the Firm's history almost from its inception. Such practice has included and continues to include a strong emphasis on representing taxpayers with regard to real property tax disputes and other state and local tax issues, including Tennessee sales and use tax, both within the context of audits as well as administrative hearings and litigation that may arise therefrom.
The long history of the Firm's work in this area can be seen in such landmark decisions as United States v. Boyd, 378 US 39, 12 L.Ed.2d 713 (1964); Union Carbide Corporation v. Alexander, 679 S.W.2d 938 (Tenn. 1984); and Lockheed Martin Energy Systems, Inc. v. Johnson, 78 S.W.3d 918 (Tenn. App. 2002); and in administrative decisions such as Aluminum Company of America, Inc. (AJ, Blount Co. Tax Year 1991); Clean Harbors, Inc. (AJ, Hamilton County Tax years 2004, 2005 and 2006); Alcoa Inc. (AAC Blount County, Tax Years 2001, 2002 and 2003); Saturn Corporation (AJ, Maury County, Tax years 1996 - 1999). These cases reflect important challenges to attempts by state and local governments to tax major federal government contractors as well as large and medium sized manufacturers and other businesses in Tennessee.